If the Red Sox wanted to, they could have more than $50 million to spend on Albert Pujols next season, ESPN.com reports.

The analysis says, “[David] Ortiz’s contract ($12.5 million) comes off the books after the season. So does the $14 million being paid J.D. Drew, the $12 million being paid Jonathan Papelbon, the $7.5 million being paid Mike Cameron, the $5 million being paid Marco Scutaro and the $2 million being paid Jason Varitek.

“That’s more than $52 million right there.”

Pujols has not signed a contract extension with the Cardinals and is expected to enter free agency after this season.

The Red Sox, with Adrian Gonzalez at first base, could use Pujols as designated hitter if they were to part with Ortiz.

“Given that he will be turning 36 in November, there is a strong likelihood that the Big Papi era in Boston will be coming to a close,” the report says.

The Red Sox seemingly have replacements in place for the other players they could lose, with $95.6 million in payroll commitments for 2012.

“The starting rotation is set for the next four years, which leaves a ton of money left over to invest in another big bat,” the report says.

The Cardinals declined Wednesday to reveal their offer, though it was believed to be somewhere around $200 million for eight years, possibly with an opportunity for Pujols to obtain an ownership stake in the franchise when his playing days are complete.

Pujols laughed off the speculation.

“You guys don’t have any clue,” Pujols said. “You guys are way off on the numbers that you are throwing out there.”